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Send e-invoice from 1 Jan 2027
It is proposed that businesses must be able to send e-invoices (EHF) from 1 January 2027, and to receive e-invoices and keep books digitally from 1 January 2030 (Prop. 44 L, 2025–2026, under consideration in the Storting). The requirements cover trade between businesses (B2B), including sole proprietorships (ENK). We explain what it means, who it concerns, and how to prepare. If you want it handled, we set up EHF and make sure you are ready in good time, delivered with Smart Økonomi AS.
Timeline
The dates in the proposal are concrete, but the proposition has not yet been adopted by the Storting. The duty to send e-invoices (EHF) is proposed from 1 January 2027, and the duty to receive e-invoices and keep books digitally from 1 January 2030 (Prop. 44 L, 2025–2026). We follow developments and update this page if anything changes.
| Date | What takes effect | Who |
|---|---|---|
| March 2026 | The Government presented Prop. 44 L (2025–2026), proposing mandatory e-invoicing (EHF) and digital bookkeeping between businesses | Proposal |
| 1 January 2027 | Proposed duty to be able to send e-invoices (EHF) to other bookkeeping-liable businesses | Bookkeeping-liable businesses |
| 1 January 2030 | Proposed duty to be able to receive e-invoices (EHF) and keep books digitally | Bookkeeping-liable businesses |
Proposal presented (March 2026)
The Government presented Prop. 44 L (2025–2026), proposing mandatory e-invoicing (EHF) and digital bookkeeping between businesses.
Send e-invoice: 1 January 2027
It is proposed that bookkeeping-liable businesses must be able to send e-invoices (EHF) to other bookkeeping-liable businesses from 1 January 2027.
Receive + digital bookkeeping: 1 January 2030
The duty to receive e-invoices (EHF) and keep books digitally is proposed from 1 January 2030. Set up early and nothing has to be rushed.
The basics
EHF (Elektronisk handelsformat) is Norway's standard format for electronic invoices, based on European specifications (Peppol BIS). It is a structured file, not a PDF, that one accounting system can read and post automatically in another. EHF is sent over the Peppol-network, and to receive EHF your business must be registered in the receiver-address register ELMA.
Instead of a PDF that a person has to read and type in, an e-invoice is structured data that the receiving accounting system reads and posts automatically. That means less manual work, fewer typing errors, and a clear trail from sender to receiver.
EHF travels over the Peppol-network, an official European infrastructure for exchanging business documents. ELMA is a Norwegian register of companies that can receive EHF documents. Every company that is to receive EHF must be registered there, so an invoice addressed to your organisation number reaches the right place automatically.
One thing worth being clear about: emailing a PDF is not e-invoicing. It looks digital, but the receiver still has to register it by hand. Only a structured EHF document gives you the automation, and it is what the new requirements are built around.
Comparison
The difference is that a PDF invoice is an image a person has to read and type in manually, while an e-invoice (EHF) is structured data the receiving system reads and posts automatically. Emailing a PDF is therefore not e-invoicing, even though it looks digital. The table below shows the difference on the key points.
| Property | PDF invoice (by email) | E-invoice (EHF) |
|---|---|---|
| Format | Image / document to be read | Structured data |
| Reading at the receiver | Manual — read and typed in by a person | Automatic — read by the accounting system |
| Bookkeeping | Manual entry | Automatic posting |
| Sent via | The Peppol network | |
| Addressing | Email address | Organisation number (receiver registered in ELMA) |
| Error risk | Higher (typing errors) | Lower (no manual punching) |
| Covered by the new requirements | No | Yes |
Scope
The new requirements apply broadly: almost every business that invoices another business should expect to be included, including sole proprietorships (ENK), not just limited companies. If you send invoices to other businesses, you should assume this concerns you. The requirements are about trade between businesses (B2B), so invoices to private consumers are a different matter.
The duty applies to bookkeeping-liable businesses (Prop. 44 L, 2025–2026). Possible thresholds or exemptions for the very smallest businesses (for example sole proprietorships below a certain turnover) have been discussed, but the exact content depends on what the proposition and the regulations decide. In practice, the safe move is to assume you should be ready, rather than wait for the details.
If you are unsure whether this concerns you, we will confirm what applies in your case and take it from there. We follow developments so you do not have to keep track yourself.
Deadline
E-invoicing between businesses is proposed to be introduced in two steps under Prop. 44 L (2025–2026): the duty to send e-invoices (EHF) is proposed from 1 January 2027, and the duty to receive e-invoices and keep books digitally from 1 January 2030. The rules are proposed to be phased in, not all at once, and the proposition is still under consideration in the Storting. Rather than wait until the deadline, we recommend getting set up early, so the setup is tested before the duty possibly takes effect.
Step by step
You can do this yourself with a bit of time, or have it handled. Either way, these are the steps from checking your system to putting e-invoicing (EHF) into operation.
The new requirements are aimed broadly at businesses that invoice other businesses, including sole proprietorships (ENK). If you send invoices to other businesses, the safe assumption is to be ready in good time. We can confirm what applies in your case.
Many modern Norwegian cloud services (for example Tripletex, Fiken and PowerOffice) have EHF built in, but the setup varies from system to system. Check your system, or ask your accountant. If you still invoice from a template or PDF, this is the part that needs the most attention.
ELMA is the Norwegian receiver-address register that lets you receive EHF. Registering there is what makes your business reachable, so an invoice sent to your organisation number actually finds you.
Collect organisation numbers for who you invoice and who invoices you, and confirm they can exchange EHF. This is dull but worth doing early, it is where most first-month surprises come from.
Send and receive one real EHF invoice and confirm it lands correctly. Once that works, brief whoever handles invoicing on what changes day to day. After that it mostly runs itself.
What we do
We take EHF from setup to ongoing operation, so you do not have to keep track of it yourself.
We turn on EHF in your accounting system, register you in ELMA, and verify a successful first send and receive.
We map who you invoice and who invoices you, get their organisation numbers and confirm everyone is reachable through EHF.
A short, practical session for whoever sends and receives invoices: how it works, what changes, what to watch for in the first weeks.
Once running, we check delivery, bounce reports and any failed invoices once a month, and clean up what needs cleaning up.
Partnership
We deliver EHF together with Smart Økonomi AS, our accounting partner. They know the systems most Norwegian businesses run, and have long experience operating EHF-exchanges through the official Peppol-network. Setup and monthly operation of EHF for B2B e-invoicing is therefore delivered with a partner who knows both the rules and the tools.
EHF and digital bookkeeping are part of a bigger picture. If you want the wider context, read what a digital operations department is and how it keeps your finance and IT systems running.
FAQ
EHF (Elektronisk handelsformat) is Norway's standard format for electronic invoices, based on European specifications (Peppol BIS). It is a structured file, not a PDF, that one accounting system can read and post automatically in another. EHF is sent over the Peppol-network, and to receive EHF your business must be registered in the receiver-address register ELMA.
A PDF is just a picture of an invoice that a person has to read and type in. An e-invoice (EHF) is structured data the receiving system reads automatically, with no manual entry. Emailing a PDF is not the same as e-invoicing.
Not yet. It is proposed to phase in, and the proposition is still under consideration in the Storting: sending e-invoices from 1 January 2027, and receiving e-invoices and keeping books digitally from 1 January 2030 (Prop. 44 L, 2025–2026). We follow developments and make sure you are prepared in good time.
The requirements are aimed broadly at businesses that invoice other businesses, and that includes sole proprietorships. There may be thresholds or exemptions for the very smallest (for example sole proprietorships below a certain turnover), but that is not finally settled. If you send invoices to other businesses, the safe assumption is that you should be ready. We can confirm what applies in your case.
Prop. 44 L (2025–2026) proposes two dates: bookkeeping-liable businesses must be able to send e-invoices from 1 January 2027, and to receive e-invoices and keep books digitally from 1 January 2030. The dates are proposed and await the Storting's consideration. Rather than wait, we recommend getting set up early.
In short: confirm your accounting system supports EHF, register in ELMA, make sure you have organisation numbers for your trading partners, and run one test send. Many modern systems have EHF built in, so for many businesses it is mostly a matter of setting it up and checking it works. We can handle all of it for you.
You send an EHF invoice straight from your accounting system, as long as EHF is activated and the business is registered in ELMA. You create the invoice as usual, and the system sends it as a structured EHF document over the Peppol-network to the receiver's organisation number, so you are not emailing a PDF. The receiving system reads the invoice automatically. Activating EHF, registering in ELMA and sending a test invoice is what gets you there.
Many modern Norwegian accounting systems have EHF built in, for example Tripletex, Fiken and PowerOffice Go, but how much needs to be set up varies from system to system. Check the invoicing/e-invoice settings in your system, or ask the vendor or your accountant directly. If you still invoice from a Word/Excel template or email PDFs, this is the part that needs the most work before a possible send-duty on 1 January 2027. We are happy to check this for your specific system.
With us, EHF setup starts at 4 900 NOK as a one-off, plus 290 NOK/mo for ongoing operation on top of your level. See pricing for what is included, or book a short talk and we tell you what it costs in your case.
Other add-ons
Add-ons sit on top of any subscription level. Most customers start with one and add more as the business needs them.
Ready?
Book a short talk. We tell you exactly what is needed for your accounting system, how long it takes and what it costs in your case.
Read more about e-invoicing and digital bookkeeping in IT operations for businesses and what a digital operations department is. Sources: Revisorforeningen · regjeringen.no